- 收帳和銷貨天數如果一直上升, 就要當心了!
- 存貨在不同時期有不同的意義, 像是滯銷, 或是因為報價回升而屯貨, 或是積極備料, 這都需要去看存貨細項和判斷當時的情況來分辨
- 當存貨增加時, 還需要注意增加的是不是商品或製成品. 如果是在製品或原物料, 反而有可能是供給不順沒法變製成品又或者是需求旺盛(短期營收趨勢向上)
- 處在景氣下行的公司當存貨細項-原料和在製品的回升可能代表訂單開始回溫了
- 當記憶體模組廠, 像是威剛、十銓存貨增加時, 有可能是在增加低價庫存, 代表著景氣循環來到相對低點, 也許就是建立部位的好時機
- 當淨營業週期(日)接近於0, 代表公司好像在做無本生意
| 應收帳款周轉率 QoQ YoY | 存貨周轉率 QoQ YoY | 平均收帳天數 QoQ YoY | 平圴銷貨天數 QoQ YoY | 應付帳款付現天數 QoQ YoY | 淨營業週期(日) QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 10.28 | 29.63 | 0.19 | 0.90 | 25.0 | 15.38 | 8.85 | -22.84 | -0.23 | 101.64 | -19.42 | -13.02 | 43.12 | -23.6 | -15.25 | 67.38 | -16.98 | -9.98 |
| 23Q3 (19) | 7.93 | -3.41 | 3.93 | 0.72 | 12.5 | 1.41 | 11.47 | 3.43 | -3.86 | 126.13 | -10.88 | -2.14 | 56.44 | -13.75 | -1.03 | 81.16 | -6.89 | -3.14 |
| 23Q2 (18) | 8.21 | 12.47 | -5.74 | 0.64 | 3.23 | 1.59 | 11.09 | -11.0 | 6.23 | 141.53 | -4.1 | -2.24 | 65.44 | 0.35 | 13.59 | 87.17 | -8.08 | -10.7 |
| 23Q1 (17) | 7.30 | -28.85 | 8.79 | 0.62 | -20.51 | 5.08 | 12.46 | 40.47 | -8.11 | 147.58 | 26.29 | -4.84 | 65.21 | 28.16 | 15.25 | 94.83 | 26.69 | -15.37 |
| 22Q4 (16) | 10.26 | 34.47 | 6.43 | 0.78 | 9.86 | 6.85 | 8.87 | -25.65 | -6.04 | 116.86 | -9.33 | -6.55 | 50.88 | -10.78 | 4.18 | 74.85 | -10.67 | -12.61 |
| 22Q3 (15) | 7.63 | -12.4 | -4.74 | 0.71 | 12.7 | 16.39 | 11.93 | 14.27 | 5.02 | 128.89 | -10.97 | -13.21 | 57.03 | -1.01 | -12.21 | 83.79 | -14.16 | -11.71 |
| 22Q2 (14) | 8.71 | 29.81 | -13.25 | 0.63 | 6.78 | -12.5 | 10.44 | -23.01 | 15.23 | 144.77 | -6.65 | 15.23 | 57.61 | 1.82 | 14.37 | 97.61 | -12.89 | 15.75 |
| 22Q1 (13) | 6.71 | -30.39 | -30.97 | 0.59 | -19.18 | 7.27 | 13.56 | 43.64 | 44.87 | 155.08 | 24.01 | -6.03 | 56.58 | 15.85 | -1.82 | 112.05 | 30.82 | -4.03 |
| 21Q4 (12) | 9.64 | 20.35 | -21.63 | 0.73 | 19.67 | 7.35 | 9.44 | -16.9 | 27.57 | 125.05 | -15.79 | -6.48 | 48.84 | -24.82 | 4.16 | 85.65 | -9.75 | -9.1 |
| 21Q3 (11) | 8.01 | -20.22 | -8.35 | 0.61 | -15.28 | 8.93 | 11.36 | 25.39 | 9.13 | 148.50 | 18.19 | -7.85 | 64.96 | 28.97 | 9.84 | 94.90 | 12.53 | -15.58 |
| 21Q2 (10) | 10.04 | 3.29 | 5.57 | 0.72 | 30.91 | 5.88 | 9.06 | -3.21 | -5.33 | 125.64 | -23.87 | -6.11 | 50.37 | -12.6 | -7.54 | 84.33 | -27.77 | -5.15 |
| 21Q1 (9) | 9.72 | -20.98 | 2.32 | 0.55 | -19.12 | -5.17 | 9.36 | 26.49 | -2.3 | 165.04 | 23.43 | 5.99 | 57.63 | 22.9 | -9.36 | 116.76 | 23.92 | 14.8 |
| 20Q4 (8) | 12.30 | 40.73 | 9.04 | 0.68 | 21.43 | -20.93 | 7.40 | -28.91 | -8.19 | 133.71 | -17.03 | 26.44 | 46.89 | -20.71 | 14.45 | 94.22 | -16.18 | 29.33 |
| 20Q3 (7) | 8.74 | -8.1 | 14.25 | 0.56 | -17.65 | -11.11 | 10.41 | 8.78 | -12.52 | 161.15 | 20.42 | 11.05 | 59.14 | 8.55 | 0.72 | 112.41 | 26.43 | 14.37 |
| 20Q2 (6) | 9.51 | 0.11 | -16.8 | 0.68 | 17.24 | -18.07 | 9.57 | -0.1 | 20.23 | 133.82 | -14.06 | 22.41 | 54.48 | -14.31 | 30.62 | 88.91 | -12.58 | 17.65 |
| 20Q1 (5) | 9.50 | -15.78 | -25.02 | 0.58 | -32.56 | -13.43 | 9.58 | 18.86 | 33.43 | 155.71 | 47.24 | 15.34 | 63.58 | 55.19 | 19.56 | 101.71 | 39.62 | 14.28 |
| 19Q4 (4) | 11.28 | 47.45 | 0.0 | 0.86 | 36.51 | 0.0 | 8.06 | -32.27 | 0.0 | 105.75 | -27.13 | 0.0 | 40.97 | -30.23 | 0.0 | 72.85 | -25.88 | 0.0 |
| 19Q3 (3) | 7.65 | -33.07 | 0.0 | 0.63 | -24.1 | 0.0 | 11.90 | 49.5 | 0.0 | 145.12 | 32.75 | 0.0 | 58.72 | 40.78 | 0.0 | 98.29 | 30.06 | 0.0 |
| 19Q2 (2) | 11.43 | -9.79 | 0.0 | 0.83 | 23.88 | 0.0 | 7.96 | 10.86 | 0.0 | 109.32 | -19.02 | 0.0 | 41.71 | -21.57 | 0.0 | 75.57 | -15.09 | 0.0 |
| 19Q1 (1) | 12.67 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 7.18 | 0.0 | 0.0 | 135.00 | 0.0 | 0.0 | 53.18 | 0.0 | 0.0 | 89.00 | 0.0 | 0.0 |
| 應收帳款周轉率 YoY | 存貨周轉率 YoY | 平均收帳天數 YoY | 平圴銷貨天數 YoY | 應付帳款付現天數 YoY | 淨營業週期(日) YoY | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 37.95 | 4.14 | 3.05 | 12.55 | 9.62 | -3.99 | 119.66 | -11.07 | 50.76 | -5.65 | 78.52 | -13.51 |
| 2022 (9) | 36.44 | -6.59 | 2.71 | -1.81 | 10.02 | 7.05 | 134.56 | 1.66 | 53.80 | 9.22 | 90.78 | -1.82 |
| 2021 (8) | 39.01 | -14.09 | 2.76 | 4.55 | 9.36 | 16.42 | 132.36 | -4.26 | 49.26 | -7.86 | 92.46 | -0.4 |
| 2020 (7) | 45.41 | -8.26 | 2.64 | -12.58 | 8.04 | 9.09 | 138.25 | 14.27 | 53.46 | 1.08 | 92.83 | 22.99 |
| 2019 (6) | 49.50 | -10.63 | 3.02 | -14.2 | 7.37 | 11.84 | 120.99 | 16.52 | 52.89 | -8.24 | 75.48 | 42.98 |
| 2018 (5) | 55.39 | 7.6 | 3.52 | 6.99 | 6.59 | -7.05 | 103.84 | -6.5 | 57.64 | -7.72 | 52.79 | -5.21 |
| 2017 (4) | 51.48 | -15.66 | 3.29 | 3.13 | 7.09 | 18.56 | 111.06 | -3.03 | 62.46 | 23.46 | 55.69 | -20.35 |
| 2016 (3) | 61.04 | -17.88 | 3.19 | 16.0 | 5.98 | 21.79 | 114.53 | -13.75 | 50.59 | -14.92 | 69.92 | -10.65 |
| 2015 (2) | 74.33 | 9.31 | 2.75 | -4.18 | 4.91 | -8.57 | 132.79 | 4.3 | 59.46 | 8.8 | 78.25 | 0.28 |
| 2014 (1) | 68.00 | 36.11 | 2.87 | -2.38 | 5.37 | -26.54 | 127.32 | 2.59 | 54.65 | 11.62 | 78.03 | -5.36 |
